The preamble to the temporary regulations states, "[b]ecause the rule applies only for testing dates on or after the date of the distribution, a distribution does not retroactively cause (or undo) an owner shift that would (or would not) have occurred if the distributee had actually acquired the ownership interest on the date and in the manner acquired by the trust"; see TD 9063 (6/26/03).

The ultra-sensitive oxidation method with time temperature superposition has generated the necessary shift factors in the ambient temperature region to predict physical property decay at ambient temperatures.

Beige Plan, Version B : Consolidates Thousand Oaks into District 2; shifts Port Hueneme from District 2 to District 3; shifts Ojai from District 3 to District 1 (Steve Bennett); and shifts the Santa Rosa Valley from District 4 to District 2.

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